Terms Used In Tennessee Code > Title 4 > Chapter 17 - Property Tax Incentives for Economic Development

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Arrest: Taking physical custody of a person by lawful authority.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Bench trial: Trial without a jury in which a judge decides the facts.
• Certified prescribed burn manager: means a person who successfully completes the prescribed burner certification program approved by the division of forestry. See Tennessee Code 11-4-1002
• Charter: means a document containing a unified government structure, pursuant to this chapter, that constitutes the fundamental law of the unified government. See Tennessee Code 7-21-104
• Charter commission: means a commission established to propose the charter to the voters for adoption as provided in this chapter. See Tennessee Code 7-21-104
• Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
• Commissioner: means the commissioner of agriculture. See Tennessee Code 11-4-103
• Commissioner: means the commissioner of environment and conservation. See Tennessee Code 11-11-103
• Conservation easement: means a conservation easement as defined in §. See Tennessee Code 11-11-103
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• County: means any county whose voters have adopted a county charter government. See Tennessee Code 7-21-104
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the department of agriculture. See Tennessee Code 11-4-103
• Department: means the department of environment and conservation. See Tennessee Code 11-11-103
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Division: means the division of forestry within the department. See Tennessee Code 11-4-103
• Economic development agreement: includes , but is not limited to, leases or other agreements with private entities under the industrial development program provided in title 7, chapter 53, and redevelopment plans and agreements containing tax increment financing provisions authorized under title 13, chapter 20, including development authorities created by private act, as authorized pursuant to §. See Tennessee Code 4-17-102
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Forestry: means the professional application of scientific principles in the management and use of forest land. See Tennessee Code 11-4-103
• Forests: means those lands currently occupied by trees of any size and species which may or may not have commercial value but are capable of providing multiple use benefits. See Tennessee Code 11-4-103
• Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. ^{Source: OCC}
• Fraud: Intentional deception resulting in injury to another.
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lands: includes lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Minor: means any person who has not attained eighteen (18) years of age. See Tennessee Code 1-3-105
• Municipality: means an incorporated city or town located within the boundaries of a county whose voters have adopted a county charter government. See Tennessee Code 7-21-104
• No true bill: A legal procedure to dismiss charges against a defendant when the grand jury does not find enough evidence to charge the defendant with violating a law. Also called a "no bill."
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
• Political subdivision: means any county, any incorporated city or town, or other political subdivision. See Tennessee Code 11-11-103
• Prescribed burning: means the controlled application of fire to naturally occurring vegetative fuels for ecological, silvicultural and wildlife management purposes under specified environmental conditions and the following of appropriate precautionary measures which cause the fire to be confined to a predetermined area and accomplishes the planned land management objectives. See Tennessee Code 11-4-1002
• Prescription: means a written plan for starting and controlling a prescribed burn to accomplish ecological, silvicultural and wildlife management objectives. See Tennessee Code 11-4-1002
• Principal city: means that municipality having the largest population of any municipality in a particular county. See Tennessee Code 7-21-104
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Property: includes both personal and real property. See Tennessee Code 1-3-105
• Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• signed: includes a mark, the name being written near the mark and witnessed, or any other symbol or methodology executed or adopted by a party with intention to authenticate a writing or record, regardless of being witnessed. See Tennessee Code 1-3-105
• Smaller city: means any municipality within a county other than the principal city. See Tennessee Code 7-21-104
• State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• State forester: means the director of the division of forestry. See Tennessee Code 11-4-103
• System: means the "Tennessee trails system" as established in this chapter and including all trails and trail segments, together with their rights-of-way, whether initially designated or later added by any of the procedures described in the chapter. See Tennessee Code 11-11-103
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• True bill: Another word for indictment.
• unified: means consolidation or consolidated pursuant to this chapter and that power granted by the Constitution of Tennessee, Article XI, §. See Tennessee Code 7-21-104
• Unified government: means the governmental entity created by the unification of the governmental and corporate functions of a charter county government with the governmental and corporate functions of one (1) or more municipalities within that county's boundaries. See Tennessee Code 7-21-104
• United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• Verdict: The decision of a petit jury or a judge.
• written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
• Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105